S&P 500 Earnings Leaderboard: Biggest Surprises Season to Date

As of this morning, nearly 91% of the S&P 500 companies have reported earnings.

Here's how things stand so far:

Companies Exceeding EPS Estimates: 72%

Companies Matching EPS Estimates: 10%

Companies Falling Below EPS Estimates: 18%

Eastman Kodak has had the biggest percent surprise to the upside followed by Harman International Industries . In absolute dollars, Goldman Sachs still leads with a surprise of over $1.5 billion, followed by Apple with a $1.4 billion surprise.

Earnings - Best Performers (as of 4/29 AM)

Company

Symbol

Sector

Date

EPS Est.

Actual

% Chg

Starwood Hotels

HOT

Cons Disc

4/29/10

0.02

0.13

550%

Masco

MAS

Industrials

4/26/10

0.01

0.04

300%

Bank of America

BAC

Financials

4/16/10

0.09

0.28

211%

Yahoo!

YHOO

Tech

4/20/10

0.09

0.22

144%

Capital One

COF

Financials

4/22/10

0.59

1.40

137%

Thomson Reuters

On the downside, Pioneer Natural Resources leads the losers, reporting an -1,060% miss. In absolute dollars, Bank of America leads with its $795 million negative surprise.